Whether tourism development can really reduce poverty and how this could happen have been the point for discussion in the background of reducing poverty through tourism national wide. And these issues have also been actively attained by both the domestic and international academia. Yet when we review the existing literature, it is found that there has been rare empirical studies or in-depth analysis of such issues.Therefore in this study, we particularly concern about the land use in tourism development and aims to examine how tourism would impact on the living situations of the poor during the process. The study was conducted in two villages around Sanya Yalong Bay Tourism Resort. We made the land uses(in two different ways respectively as land recruitment and land rent) caused by tourism development of the resort in the two villages as our cases. A conceptualization of poverty with multiple dimensions was employed in the study. In specific, we investigated the impacts of the land uses in the process of local tourism development on the villagers' living conditions like income, housing situations, employment and means of production, and discourse power. In this study, we proposed the concept of "tourism re-impoverishment" to illustrate the phenomenon that tourism development makes the poor to become rich yet just after a short time fall into poverty again.This is also one of the representations of the negative impacts produced by tourism development on the poor.